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企业不能按期足额交税,长期拖欠,占压税款一直是税收征管工作中的难题,也是目前税企双方容易产生矛盾的焦点之一。对此,笔者设想对现行企业的帐务处理作一点改进,增设一个税金的专项存款科目,可能会对解决税款拖欠现象产生一定效果。依照现行的会计制度及其核算方式,企业会计对于税金的核算与上缴是这样进行帐务处理的: 1.结算税金时,借:销售;贷:应交税金。 2.缴纳税款时,借:应交税金;贷:银行存款。但在具体工作中,这种帐务处理的方法常常会带来企业“无钱交税”的问题。一是企业帐上(应交税金)有钱,银行(银行存款)无钱;二是提取税金时有钱,而上缴税金时无钱。企业之所以出现这种现
Enterprises can not pay taxes in full amount on time, long-term default, accounting for tax has always been a problem in the tax collection and management work, and it is also one of the focuses of the tax-equity firms that are prone to conflict. In this regard, the author envisages a slight improvement in the accounting treatment of current enterprises. The addition of a special deposit account for taxes may have a certain effect on the resolution of tax defaults. In accordance with the current accounting system and its accounting methods, enterprise accounting for tax calculation and payment is to do accounting treatment: 1. When the tax is settled, borrow: sales; loan: tax payable. 2. When paying taxes, borrow: Taxes payable; Loans: Bank deposits. However, in the specific work, this method of accounting treatment often brings the problem of “taxes without money”. One is that corporate accounts (payable taxes) are rich, banks (bank deposits) have no money, and second, there is money when tax is collected, and there is no money when taxes are paid. The reason why companies appear